PENGARUH SISTEM PENGENDALIAN INTERN, KEPATUHAN, DAN PEMBERIAN TAMBAHAN PENGHASILAN BERSYARAT (TPB) TERHADAP PERILAKU ETIS PEGAWAI

(Studi Kasus Pada Badan Pengelolaan Pendapatan Daerah Pemerintah Kabupaten Jayapura)

  • Andhika Dwi Abriyanti UNCEN
  • Siti Rofingatun UNCEN
  • Mariolin A. Sanggenafa UNCEN
Keywords: internal control system, compliance, provision of additional conditional income, employee ethical behavior.

Abstract

This study aims to determine the effect of internal control, compliance, additional income conditional
on the ethical behavior of employees of the revenue management agency in Jayapura district. This
research is correlation research or relationship, with the unit of analysis being studied are employees
who work in the BAPENDA office with a total sample of 40 employees. The questionnaire was tested
for validity and reliability before testing the research data, the test equipment used in this study used
the classical assumption test which included the normality test for linearity heteroscedasticity and the
linearity test data analysis method used was multiple linear regression analysis using the statistical
analysis tool SPSS 25.The results of this study indicate that the Internal Control System variable does
not have a significant effect on employee ethical behavior, while the Compliance and Supplementary
Conditional variables have a significant effect on employee ethical behavior. Variables Internal
control, compliance and management compensation together (simultaneous) have a positive and
significant effect on employee ethical behavior.

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Published
2020-05-28
How to Cite
Abriyanti, A., Rofingatun, S., & Sanggenafa, M. (2020). PENGARUH SISTEM PENGENDALIAN INTERN, KEPATUHAN, DAN PEMBERIAN TAMBAHAN PENGHASILAN BERSYARAT (TPB) TERHADAP PERILAKU ETIS PEGAWAI. Jurnal Akuntansi Dan Keuangan Daerah, 15(1), 15-26. Retrieved from http://ejournal.akuntansiuncen.ac.id/index.php/JurnalAkuntansiUncen/article/view/130